Journal of General Management

Intellectual capital is recognized as one major source of a firm’s value in the modern business environment. Therefore, this study investigates the impact of intellectual capital (IC) on firm value (FV) in Turkish listed firms following IFRS adoption and examines further if competitive advantage mediates this relationship within an emerging market context. Using panel data for 336 firms listed in Borsa Istanbul from 2005 to 2020, this study uses MVAIC to measure IC and panel regression, EGLS, and dynamic GMM to analyse various effects through direct and mediated relationships. Accordingly, human capital efficiency and innovation capital efficiency significantly enhance firm value, while the effects of relational capital on firm value are mixed. CA, assessed with sale growth and employee growth, does not influence firm value directly. However, it provides a significant mediating effect in transforming intellectual capital into market value. Interaction effects reveal that the fiscal impact of IC is more fully realized when implemented via competitive spillovers. This paper has several unique points. First, it integrates the concepts of IC, firm value, and competitive advantage into a single study. Second, it investigates the relationships within the context of an emerging market. Third, this study contributes to the intellectual capital literature by providing new empirical evidence in an emerging market after the adoption of IFRS.

This study presents a dataset derived from a survey examining the effects of family social capital and family governance Practices on the sense of belonging at work among members of family firms in China. Data were collected through a web-based questionnaire administered between July and September 2024, resulting in a valid sample of 454 respondents actively involved in family firms. A snowball sampling approach was employed, with participants encouraged to disseminate the survey link through widely used social media platforms to reach other eligible respondents. The questionnaire was initially developed in English and then translated into Chinese following a rigorous back-translation procedure to ensure conceptual and linguistic accuracy. Harman’s single-factor test was conducted to assess and mitigate the risk of common method bias. Data were analyzed using SPSS 21.0 and AMOS 21.0. In addition to participants’ demographic characteristics, the article reports results from exploratory factor analysis (EFA) and confirmatory factor analysis (CFA), providing a valuable empirical foundation for future research on organizational behavior and social capital in the context of family-owned firms in China.

This study explores the crucial role of diversity in top management teams (TMTs), the strategic decision-making units of companies, as a key factor in organizational resilience. This topic has garnered significant attention in both academic and practical fields in recent years. However, there remains a lack of research on the specific mechanisms and pathways through which TMT diversity influences organizational resilience. This study aims to fill this gap by examining disparities within TMTs as a potential obstacle to the information elaboration generated by diversity. Concurrently, it recognizes that TMT diversity can also contribute to the stability and flexibility that characterize resilient organizations in times of crisis. Using multiple regression and Cox survival analyses of large enterprises in Japan, the findings reveal that the information conveyed through TMT diversity facilitates the utilization of a broader range of problem-solving approaches and cognitive frames. However, these benefits are contingent on the level of disparity within the team and are significantly shaped by team interactions.

Research on destructive leadership has largely treated authoritarian leadership as a stable individual difference, rooted in personality traits. We argue instead that authoritarian leadership may take shape over time as leader respond to organizational climates that alter the perceived legitimacy of control. We use a 4-year longitudinal panel from an Eastern European service organization, and we forecast shifts in authoritarian behavior using weighted dynamic feature selection and lagged regression models. Results reveal that deteriorating justice climate and rising perceptions of organizational politics consistently predict future increases in leader control, whereas dark traits such as narcissism and Machiavellianism, while theoretically relevant, exhibit weak standalone predictive power. Crucially, narcissism predicts control escalation only under conditions of low voice climate, suggesting a conditional activation effect. By modeling authoritarian drift as a gradual, climate-contingent pattern rather than a static trait profile, this study challenges trait-dominant perspectives and reframes despotism as an emergent response to climate erosion. The findings offer a time-sensitive diagnostic framework for anticipating leadership derailment and inform HR practices aimed at preventing control intensification before it institutionalizes.

Succession is a challenging issue for family business survival. This article focuses on one aspect of succession in family business by investigating non-family successors who lead family business succession. By selecting family firms in Taiwan as case studies, we investigate the involvement, role, and identity of non-family successors managing family business succession, how they engage with other stakeholders influenced by social/cultural norms, and what factors influence the transition with possible different outcomes. A conceptual model is presented that outlines family succession managed by non-family members.

Benefiting from the interactive feature on game streaming platforms, online viewers can have frequent real-time communication with live streamers and continuously watch video game streaming content. To explore online viewers’ intention to continuously watch game streaming content, this study draws on the theory of planned behaviour (TPB) and divides subjective norms into online and offline subjective norms based on the essential impact of live streamers and other viewers. According to the research results via the partial least squares path modelling and variance-based structural equation modelling (PLS-SEM), four influencing factors, including attitudes, online subjective norms, offline subjective norms, and perceived control, positively affect online viewers’ continuous watching intention and result in their final watching behaviours. Online and offline subjective norms positively affect online viewers’ attitudes towards continuous watching, which existing scholars have ignored. To build a healthy game streaming platform, scholars and platform designers need to focus on both platform performance improvement and audience addiction issues. Considering the two sides of continuous watching behaviours, only by finding a balance between them can relevant industries promote the sustainable development of the video game streaming economy.

This study investigates the interplay between temporal and emotional dynamics during the first wave of the COVID-19 pandemic at a public hospital in the Grand Est region of France, and their influence on strategic crisis management. We use the concept of concert time to analyze how temporal structures and temporal work were reconfigured under conditions of extreme urgency and uncertainty. Our qualitative case study is based on interviews with twelve hospital decision-makers and a range of internal and external documents. The findings reveal that in the absence of established routines, emotionally charged real-time coordination became central to collective action. Concert time encouraged a sense of alignment, cohesion, and togetherness among staff, enabling more effective decision-making. In contrast to dominant narratives that frame crisis emotions primarily in terms of fear or anxiety, our study highlights the mobilizing role of shared positive emotions—such as pride, moral purpose, and collective enthusiasm. These emotions served not only to support resilience but also acted as a mechanism for temporal coordination. However, the findings also point to the fragility of emotional alignments, which often dissolve when emotional labor is left unrecognized after the crisis. By examining how time is experienced as a lived phenomenon and how emotions function as organizational forces, this study contributes to emerging literature that foregrounds the constitutive role of emotions in decision making and coordination during crises.

Intrapreneurship has become established as an essential element for innovation and the continuous improvement of quality in organizations, promoting, through employees’ initiative, the creation of new products, processes, and services. In this way, it contributes to strengthening organizational competitiveness, adaptability, and sustainability. However, despite the growing relevance of the topic, the literature on the relationship between intrapreneurship and organizational quality is scattered, justifying the need for a systematic literature review (SLR) to consolidate existing knowledge and identify research trends. In this context, the present study aims to review the existing literature on the relationship between intrapreneurship and organizational quality, as well as to identify the main research streams in this field. To this end, the methodology was based on the PRISMA method for the rigorous selection of studies. The Web of Science (WoS) and Scopus databases were used, applying inclusion and exclusion criteria to ensure the relevance of the analyzed articles. The results revealed the existence of two main clusters: (1) Sustainability and Organizational Performance, highlighting how intrapreneurship influences organizational efficiency and sustainability, and (2) Creativity and Innovation, demonstrating that intrapreneurial practices drive organizational transformation and competitiveness. Finally, a gap in the literature was identified regarding the relationship between intrapreneurship and quality in the healthcare sector, suggesting the need for future research in this area. Additionally, the analysis of management models that foster an intrapreneurial culture and their influence on organizational quality is proposed.

Motivated by the pressing question of whether audit quality can be safeguarded during systemic crises, this study examines how institutional pressures shape auditors’ actions and professional judgments in a developing-country context. Drawing on the audit quality framework, which conceptualizes audit quality through its inputs, processes, and outcomes, the study explores how each dimension was reconfigured during the COVID-19 disruption. Using an interpretivist qualitative approach, interviews were conducted with 15 audit partners and managers from the Big Four firms in Ghana. The findings reveal that audit inputs, including auditor competence, ethical judgment, and resource capacity, were stretched by lockdown restrictions and heightened uncertainty. Audit processes, encompassing planning, risk assessment, evidence gathering, and going-concern evaluations, underwent significant adaptation through remote technologies, analytical procedures, and scenario-based testing. Meanwhile, audit outcomes, particularly the tone and content of audit opinions, reflected a more cautious and judgment-driven approach aimed at maintaining legitimacy and public confidence. Institutional theory helps explain how auditors responded to coercive, normative, and mimetic pressures through acquiescence and compromise strategies, balancing conformity with professional innovation to safeguard audit quality. Overall, the study advances understanding of how crises reshape audit work by highlighting the emergence of hybrid audit practices that blend compliance, technology, and professional discretion to preserve the credibility and reliability of financial reporting under systemic uncertainty.

Purpose:Digital transformation has been highlighted for its significant implications for CSR practices, though mixed results are presented in the literature. This study focuses on the impact of digital transformation on CSR decoupling, which refers to the misalignment between CSR disclosure and actual CSR performance—an issue detrimental to firms in the long run. Design/methodology/approach:In this study, we examine the effect of firms’ digital transformation on CSR decoupling through the lens of corporate governance among Chinese listed manufacturing companies from 2015 to 2020, using two-stage least squares regression (2SLS) based on instrumental variables and Heckman two-stage analysis. Findings:Our results reveal a negative relationship between digital transformation and CSR decoupling. Digital transformation is also found to be positively related to the coverage of information intermediaries and the quality of internal control systems, both of which effectively curb firms’ CSR decoupling behaviors. These factors are verified as mediators in the relationship between digital transformation and CSR decoupling. Originality/value:This study highlights the implications of digital transformation for CSR decoupling in China, where digitalization has gained momentum but CSR misconduct is not uncommon. Our research contributes to the literature on digitalization, CSR decoupling, and corporate governance and provides practical insights for practitioners seeking to mitigate CSR decoupling through digital transformation.

When managers make resource capacity decisions, short-term incentives such as annual cash bonuses induce managers to focus on short-run profit while long-term incentives such as stock compensation and long-term incentive plans induce managers to focus on long-term performance. Drawing on the agency theory, we predict and find evidence of a negative (positive) association between managers’ short-term cash incentives (long-term incentives) and “cost stickiness,” asymmetric cost behavior that reflects managers’ deliberate decisions to adjust capacity when faced with a change in demand. We show that the relationship we find is distinguished from the fixed pay effect documented in the prior literature. We also find that the magnitude of bias in analysts’ earnings forecasts created due to cost stickiness decreases when short-term bonus as a proportion of CEO’s total incentives increases. Our study provides evidence of an unexamined real effect of CEO compensation structure.

Using the job demands-resources (JD-R) model as a framework, this study aims to deepen the knowledge on how the generation of new personal resources in public employees can be affected by work overload through the behavior of the team leader. Therefore, it tries to answer two questions: What role does role overload play in the interaction between job and personal resources? Is this effect independent of the employee’s level of hierarchical responsibility? 334 public employees from the administrative staff of the public administration located in Spain participated in this research. Participants were 74 managers and 260 subordinates. The results confirm the total moderation effect of role overload, transforming into negative influence of intellectual stimulation on the perception of self-efficacy in subordinates. This does not occur in managers, where the positive effect of intellectual stimulation on perceived self-efficacy is reduced but does not become significant when role overload is included in the equation. This manuscript demonstrates how in work contexts with increased job demands, the influence of employee empowerment policies can become a factor that reduces rather than enhances employees’ personal resources. However, this depends on characteristics, such as hierarchical level.

Organizations strategically use diversity and inclusion initiatives to promote diversity in their workforce. This paper studies the correlations of four HR practices (i.e., employee engagement, diversity training, diversity alignment, and mutual respect—independent variables) with diversity awareness (dependent variable) of the blue-collar workforce in Indian-origin firms. The majority of social science authors and HRM scholars study diversity models in light of societal/organizational outcomes. Numerous studies have been conducted on workplace diversity, particularly for executives, women, and top leaders. Despite this, research on correlations between specific HRM practices and diversity awareness for blue-collar employees has received limited attention. A questionnaire survey was conducted in four large Indian companies with a sample size of 218 employees (108 males and 110 females). Except for mutual respect, employee engagement, diversity training, and diversity alignment contribute significantly to promoting diversity awareness. The study contributes to the DEI literature by finding associations between diversity awareness and four specific HR practices. Diversity management is an integral part of human resource management, and it becomes necessary for HR managers to know the relationships between diversity management and various HR practices. In addition, the study further aims to find correlations between diversity awareness and other HR practices. The current study will provide scope for further investigation of diversity awareness and other HR practices. Implications and future research directions are discussed.

As people group themselves by their political ideologies, ideological alignment is likely to occur in workgroups—including boards of directors. While some research highlights positive outcomes from shared group characteristics, homogeneity can also hinder decision-making due to fewer perspectives being considered, limited sharing of non-conforming information, and narrowed problem solving. Building from prior research, we contend that substantial political alignment between a CEO and board members aligns them toward a common cognition, which fosters negative effects associated with homogeneity and subsequently reduces firm performance. We further contend that these performance reductions can be mitigated by psychological traits associated with managerial discretion. An analysis using surveys from CEOs and political donation data finds support for the hypothesized negative effects from political alignment, and also finds that performance declines from political alignment are mitigated when CEOs have a more internal locus of control. We discuss implications from these findings.

Using self-determination theory, this study investigated the impact of employees’ self-related constructs (i.e., self-esteem, self-efficacy, and work ethics) on their perspective-taking intention in the workplace, using customer incivility as a moderator. The partial least squares method was used to analyze data collected in a survey of 412 employees from diverse industries in Australia. Findings showed the strong impact of self-esteem, self-efficacy, and work ethics on job satisfaction and perspective-taking intention. Customer incivility was found to be a significant moderator of the relationships of self-esteem with self-efficacy and with work ethics, but not of the self-esteem—employee job satisfaction link. Thus, employees with a higher internal locus of control, when exposed to emotional turmoil as a consequence of customer incivility, were found to have a greater level of control.

The prevalence of shareholder activism has resulted in the placement of activist-appointed directors onto the boards of firms. Extant research on this phenomenon has taken a rational approach in examining how such directors bring about change but has not accounted for the behavioral implications associated with their placement on boards. Building on theory involving alignment and legitimacy at the team level, this paper adopts a behavioral approach in theorizing how the placement of activist shareholders themselves as directors onto the boards of firms brings about firm change. The study finds that such activists lead to less firm change. Further, it finds support for the effects of demographic similarity between such activists and incumbent directors in causing change.

In today’s volatile business environment, team-based commitment remained important and helped organization to perform better and be more adaptable. Therefore, team-based structures are increasingly important to organization, in part that due to their ability to leverage team leadership and individuals’ abilities to work collaboratively. This study contributes to what is known about team-based structures by examining the underlying process of team-member exchange as a mechanism for linking ethical leadership and team commitment. Drawing on social identity and social exchange theories, we develop a mediation model and demonstrate the link between team-member exchange, ethical leadership, and team commitment. The model was tested on a sample of 100 team leaders and 370 team members in the Malaysia aviation industry. Results from a hierarchical linear modeling analysis provided support for the model. That is, ethical leadership was positively related to team commitment through team-member exchange, conceptualized and operationalized as team members sharing and exchanging information, helping each other, and recognizing each other’s contributions towards the team. The study contributes to the literature on ethical leadership and enhances our understanding of the relationship between leadership and team behavior through team-member exchange.

Using survey data from 100 technology-intensive firms based in the United Kingdom, the paper analyses the effects of social capital on the process leading teams tasked with the development of new products (NDP teams) to acquire new knowledge from other teams. Drawing from the social capital theory as well as the relational view, the paper examines the impact of a number of dimensions of social capital on knowledge acquisition among NDP teams and it suggests that social capital facilitates external knowledge acquisition from key team(s) with which the NDP team develops a preferential relationship. We differentiate between types of knowledge that the NDP teams acquires from the other team. Product knowledge is related to the product specification and encompasses technology-related and market-related knowledge, while process knowledge is related to the procedures and techniques used to develop new products. Our results suggest that social interaction and network ties dimensions of social capital are associated with greater knowledge acquisition in the case of process knowledge, but in the case of product knowledge, trust is more important than the degree of social closeness. Further, our results provide evidence that when acquiring product knowledge, both absorptive capacity and cognitive ability play a positive mediating role; vice versa absorptive capacity does not facilitate the acquisition of process knowledge.

This study examines the contagious influence of cohorts on newcomers. Addressing the problem of high newcomer turnover, this study investigates how job search behavior of the cohort impacts search and turnover decisions of newcomers. Using survey responses from 656 graduate trainees in 32 cohorts at a large global IT services organization, two key moderators are identified: closeness ties and geographic location preference. Newcomers close to their cohort are more likely influenced by them. If the cohort searches for a job, the newcomer also contagiously searches for a job and is more likely to leave. However, the effect of closeness ties between the newcomer and its cohort is mitigated if the newcomer prefers their organization’s (geographic) location. The study’s findings contribute to turnover contagion and job embeddedness theories by highlighting the dual role of cohorts in promoting stability and turnover.

Drawing on upper echelons theory and stakeholder theory, this study examines the relationship between CEO overconfidence and CSR engagement. It is argued that CEOs with varying levels of overconfidence differ in motivation and approaches to CSR engagement. Both less and more overconfident CEOs have distinct reasons to engage in different CSR activities. Such complexity implies that the relationship between CEO overconfidence and CSR engagement may not be linear but curvilinear. Accordingly, a U-shaped relationship between CEO overconfidence and CSR engagement is proposed. Results of fixed-effect regression analysis using an unbalanced panel of 21,034 firm-year observations representing 2,223 unique U.S. firms support our hypothesis. This study contributes to the emerging body of literature on the effects of CEO characteristics on CSR policies and performance, enhancing our understanding of the driving forces behind firms’ CSR engagement.